20.500.12556/DKUM-96417 Development of the regulatory framework for sustainability assurance a comparative analysis of the transition from NFRD to CSRD in Slovenia and Montenegro Purpose: This paper compares Corporate Sustainability Reporting Directive (CSRD) implementation in Slovenia and Montenegro, building on their 2017 Non-Financial Reporting Directive (NFRD) transposition. It also examines their responses to CSRD’s expanded assurance requirements. Methodology/research approach: A qualitative descriptive approach will analyze relevant pronouncements (i.e., directives, laws, and proposed laws) using comparison and synthesis to assess harmonization with the CSRD directive, with special attention given to assurance requirements in sustainability reporting. Findings: Slovenia has fully transposed the CSRD, while Montenegro is still at the draft law stage, revealing regulatory gaps linked to its EU integration status. Research limitations/implications: The research excludes empirical data and stake-holder opinions but contributes to the emerging literature on Central and Eastern Europe (CEE) countries. Practical implications: This study highlights regulatory gaps in Montenegroʼs proposed Law of Accounting, guiding future alignment with the CSRD on sustainability assurance. Originality/value: To the best of our knowledge, this is the first study to examine the transposition of the CSRD in the context of both an EU Member State and a candidate country. It bridges a literature gap and offers valuable insights into the normative differences and implementation challenges between Slovenia and Montenegro. sustainability assurance CSRD NFRD Central and Eastern countries Montenegro Slovenia true false true Angleški jezik Poljski jezik Znanstveno delo 2026-01-06 14:27:54 2026-01-06 14:27:54 2026-01-07 03:09:18 0000-00-00 00:00:00 2025 0 0 str. 71-88 no. 4 Vol. 49 2025 0000-00-00 Zaloznikova NiDoloceno NiDoloceno 2025-06-30 2025-09-29 2025-12-16 330.1 263611395 10.5604/01.3001.0055.4523 2391-677X https://ztr.skwp.pl/article/554523/en 1 8eb5d550-eb03-11f0-a407-00155d580e02 https://dk.um.si/Dokument.php?lang=slv&id=201798 RAZ_Lakovic_Tanja_2025.pdf RAZ_Lakovic_Tanja_2025.pdf 1 48EA16CE42FD0C3EAD37115083204531 3978f0139b713c14a49ed20a66a5181ee12f6253d5ea24b4016a58c6dd628eed bfb542a0-eb03-11f0-a407-00155d580e02 https://dk.um.si/Dokument.php?lang=slv&id=201799 Ekonomsko-poslovna fakulteta 0 0 0